# Arkansas HB1922: TO AMEND THE CONSOLIDATED INCENTIVE ACT OF 2003; TO CREATE AN INCOME TAX CREDIT FOR RELOCATING CORPORATE HEADQUARTERS TO THIS STATE; AND TO ENCOURAGE CORPORATIONS TO RELOCATE TO ARKANSAS. Arkansas HB1922, TO AMEND THE CONSOLIDATED INCENTIVE ACT OF 2003; TO CREATE AN INCOME TAX CREDIT FOR RELOCATING CORPORATE HEADQUARTERS TO THIS STATE; AND TO ENCOURAGE CORPORATIONS TO RELOCATE TO ARKANSAS., is a 2025 Regular Session House bill sponsored by Jonathan Dismang (Republican), John Maddox (Republican); status enacted, last action 2025-04-17 (Notification that HB1922 is now Act 881) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/AR-HB1922-2025 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Arkansas HB1922 - State: Arkansas - Session: 2025 Regular Session - Title: TO AMEND THE CONSOLIDATED INCENTIVE ACT OF 2003; TO CREATE AN INCOME TAX CREDIT FOR RELOCATING CORPORATE HEADQUARTERS TO THIS STATE; AND TO ENCOURAGE CORPORATIONS TO RELOCATE TO ARKANSAS. - Status: enacted - Chamber: House - Introduced: 2025-03-31 - Last action: 2025-04-17, Notification that HB1922 is now Act 881 - Sponsors: Jonathan Dismang (Republican), John Maddox (Republican) - Cosponsors: 0 - Touches household money: no - Roll calls: 2 (89 yes, 31 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - New tax credit for relocating headquarters: benefit, low. For tax years beginning on or after January 1, 2026, Arkansas can award a credit to businesses moving corporate headquarters into the state. The income tax credit equals up to 50% of payroll for new full-time permanent employees. Approval requires a positive state cost-benefit review. County-tier m… - Tax credits for Arkansas business investments: benefit, low. For tax years beginning on or after January 1, 2026, Arkansas can award qualifying businesses investment tax credits. Businesses choose an income tax credit or a sales and use tax credit before approval. The credit equals up to 10% of audited eligible project costs and covers up to 50% of the match… - Separate technology business tax credits end: cost, low. For tax years beginning on or after January 1, 2026, the law ends separate investment credits for technology-based businesses. These businesses can no longer earn the repealed income tax or sales and use tax credits on new investments. The repeal also removes those credits' investment-based rates a… - Business credit deadlines and repayment risks: mixed, low. For tax years beginning on or after January 1, 2026, incentive recipients must report payroll annually and claim credits on time. Earned investment and headquarters credits shrink by 10% if not claimed within 12 months after the tax year ends, and disappear after 24 months. Agreements end if the fi… - Limits on combining business tax breaks: mixed, low. For tax years beginning on or after January 1, 2026, targeted businesses cannot combine the investment credit with listed research credits, payroll rebates, or payroll tax credits. Businesses can still combine the sales and use tax refund with those research credits and either payroll program. Thes… ## Sponsors and cosponsors - Sponsor: Jonathan Dismang (Republican), Senate - Sponsor: John Maddox (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-14 | Senate | Senate Vote - Monday, April 14, 2025 2:16:47 PM | pass | 22 | 13 | | | 2025-04-08 | House | House Vote - Tuesday, April 8, 2025 3:24:11 PM | pass | 67 | 18 | 5 | ## Actions (13) - 2025-04-17: Notification that HB1922 is now Act 881 (House) - 2025-04-15: Correctly enrolled and ordered transmitted to the Governor's Office. (House) - 2025-04-14: TO BE ENROLLED (House) - 2025-04-14: Returned from the Senate as passed. (House) - 2025-04-14: Returned to the House as passed. (Senate) - 2025-04-14: Read the third time and passed. (Senate) - 2025-04-09: Returned by the Committee, with the recommendation that it Do Pass (Senate) - 2025-04-08: Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE (Senate) - 2025-04-08: Received from the House. (Senate) - 2025-04-08: Read the third time and passed and ordered transmitted to the Senate. (House) - 2025-04-07: Returned by the Committee Do Pass (House) - 2025-03-31: Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE (House) - 2025-03-31: Filed (House) ## Bill text - HB1922 - Introduced, 2025-03-31: [PDF](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1922.pdf) - Act Version: [PDF](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=881.pdf&ddBienniumSession=2025%2F2025R) ## Related bills - HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025-2026 FISCAL YEAR. (enacted) - HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO SET PENALTIES FOR A VIOLATION OF THE PROHIBITION OF SOLICITATION OF INJURED INDIV… (failed) - HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS. (failed) - SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE USE OF ALKALINE HYDROLYSIS; AND TO REGULATE ALKALINE HYDROLYSIS FACILITIES. (failed) - HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO ALLOW A MUNICIPALITY TO PETITION TO SET ASIDE THE SALE OF PROPERTY TO CERTAIN P… (failed) - HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL ASSEMBLY; TO REQUIRE THAT A MEMBER OF THE HOUSE OF REPRESENTATIVES BE SELECTED A… (failed) ## Sources - [HB1922 - Introduced (PDF)](https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1922.pdf) - [Act Version (PDF)](https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=881.pdf&ddBienniumSession=2025%2F2025R) ## Related - [HB1265: AN ACT FOR THE UNIVERSITY OF ARKANSAS AT LITTLE ROCK APPROPRIATION FOR THE 2025…](https://policyrisk.com/state-bill/AR-HB1265-2025) - [HB1237: TO PROHIBIT MEDICAL PROFESSIONALS FROM SOLICITING INJURED INDIVIDUALS; AND TO S…](https://policyrisk.com/state-bill/AR-HB1237-2025) - [HB1686: TO AMEND THE LAW CONCERNING LICENSES TO CARRY CONCEALED HANDGUNS.](https://policyrisk.com/state-bill/AR-HB1686-2025) - [SB440: TO AMEND THE LAW CONCERNING EMBALMERS AND FUNERAL DIRECTORS; TO REGULATE THE US…](https://policyrisk.com/state-bill/AR-SB440-2025) - [HB1695: TO CLARIFY THE FORECLOSURE PROCESS FOR PROPERTY SUBJECT TO A MUNICIPAL LIEN; TO…](https://policyrisk.com/state-bill/AR-HB1695-2025) - [HR1012: TO AMEND THE RULES OF THE HOUSE OF REPRESENTATIVES OF THE NINETY-FIFTH GENERAL…](https://policyrisk.com/state-bill/AR-HR1012-2025) - [Arkansas bills](https://policyrisk.com/states/arkansas/bills) - [Arkansas state hub](https://policyrisk.com/states/arkansas) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/AR-HB1922-2025 (as of 2026-10-19).